Implementation and Clarification
Effective Jul 8, 2022M.G.L. c. 62 § 6 M.G.L. c. 63, § 38JJ Apply for the tax creditExecutive Office of Health and Human Services
- (1) Policies and Procedures. EOHHS may, in consultation with MRC and the Massachusetts Department of Revenue (DOR), establish policies and procedures to implement the DETC.
(2) Administrative Bulletins. EOHHS may issue administrative bulletins to clarify substantive provisions of 101 CMR 28.00.
Final Adoption
Date Published in Mass Register: July 8, 2022
101 CMR 28.00: DISABILITY EMPLOYMENT TAX CREDIT
- (3) Implementation Guidance. EOHHS may develop policies, guidance, or memoranda to implement 101 CMR 28.00, including identification of government programs that establish disability sufficient to deem an individual a qualified employee with a disability under the DETC.